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State Comptroller DiNapoli Releases State Audits
… costs. Office of Information Technology Services (ITS): Security and Effectiveness of Department of Motor … 2014 found that ITS and DMV were not in compliance with security standards that govern the systems that process …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-state-audits-1CUNY Bulletin No. CU-192
… Purpose To explain OSC's automatic processing and provide agency … January 8, 2004 Background This is authorized pursuant to the Memorandum of Agreement between the City University of … for Period 20-C, OSC will automatically apply increments to Active Annual Salaried Employees in Grade 980, based on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-192-january-2004-incrementsCUNY Bulletin No. CU-246
… Purpose To explain OSC’s automatic processing and provide agency instructions for the payment of … of Agreement between the City University of New York and the Professional Staff Congress (PSC) for 2000-2002. … in Grade 980, based on the following Increment Codes and eligibility criteria: Increment Code is 0001 and the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-246-january-2006-incrementsOpinion 2002-11
… Programs (point accumulation for responding to both fire and ambulance calls) GENERAL MUNICIPAL LAW §217(c): For … to the minimum number of calls of the emergency rescue and first aid squad, as set forth in section 217(c)(vi)(B) of the General Municipal Law, and an additional twenty-five points for responding to the …
https://www.osc.ny.gov/legal-opinions/opinion-2002-11-0New York’s Economy and Finances in the COVID-19 Era
… 9, 2020 Edition Selected Economic Trends More Than Half of Adult New Yorkers Affected by Loss of Employment Income As was widely reported, New York’s … 3.7 percent in February. But that rate is only one measure of the impact of lost jobs. 53% of New York adults age 18 and …
https://www.osc.ny.gov/reports/covid-19-july-9-2020Opinion 89-33
… (1982 Opns St Comp No. 82-227, p 286). If the board does not require prior audit and payment is made pursuant to … on an itemized statement from the employee detailing what services were rendered and the time spent rendering each …
https://www.osc.ny.gov/legal-opinions/opinion-89-33State Comptroller DiNapoli Releases Municipal & School Audits
… reduced surplus fund balance from 19% as of June 30, 2015 to 8% as of June 30, 2023, they consistently appropriated … was not needed and overfunded reserves, primarily through transfers of surplus fund balance. These practices lack … requires purchase contracts that exceed certain thresholds to be competitively bid. In addition, the claims auditor did …
https://www.osc.ny.gov/press/releases/2024/10/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: OCFS Should Improve Foster Care Placement Oversight
The state Office of Children and Family Services could not show that caseworkers contacted children in foster care within the first 30 days of their placement and lacked documentation proving children were placed in foster homes that met program certifications
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-ocfs-should-improve-foster-care-placement-oversightOpinion 92-47
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Powers … MUNICIPAL FUNDS -- Accounting (crediting interest earned on investment of E911 surcharge moneys); (need to establish … -- Deposits and Investments (disposition of interest on investment of E911 surcharge moneys); (of E911 surcharge …
https://www.osc.ny.gov/legal-opinions/opinion-92-47State Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today the … of Medicaid Eligibility Determined by the New York State of Health System (NYSOH) (Follow-Up) (2017-F-4) An …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-audits-0Opinion 89-61
… This opinion represents the views of the Office of the State Comptroller at the time it was … VILLAGE JUSTICE -- Abolition (effect of) MUNICIPAL FUNDS -- Part-Town charges (salaries of town officers) TOWN …
https://www.osc.ny.gov/legal-opinions/opinion-89-61State Comptroller DiNapoli Releases Municipal Audits
… audits were issued. Town of Throop – Oversight of the Supervisor’s Cash Collections and Disbursements (Cayuga County) The former supervisor did not properly collect and disburse cash assets in his custody, nor did the board ensure the supervisor properly performed these duties. The audit found …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-municipal-auditsWhat is the Real Property Tax Cap?
… districts can increase the tax levy (the total amount of property taxes billed) to the lower of two percent or the rate of inflation. (Individual property tax bills are based on …
https://www.osc.ny.gov/local-government/property-tax-cap/what-real-property-tax-capTown of Tonawanda – Recreation Fees (2017M-133)
… Background The Town of Tonawanda is located in Erie County and has a population of approximately 74,000. The Town is … for cash receipts, including ensuring that cash collection and recordkeeping duties are segregated. Review and reconcile deposited fees using source documents such as …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-tonawanda-recreation-fees-2017m-133Herkimer County – Sales Tax Distributions and Bank Reconciliations (2017M-178)
… and County Clerk properly performed bank reconciliations for the period January 1, 2016 through January 31, 2017. … Legislature. General fund budgeted appropriations for 2017 totaled approximately $99 million. Key Findings The … The Clerk did not properly reconcile a County bank account for the Department of Motor Vehicles (DMV), resulting in an …
https://www.osc.ny.gov/local-government/audits/county/2017/12/15/herkimer-county-sales-tax-distributions-and-bank-reconciliations-2017m-178City of Watertown – Information Technology (2017M-184)
… Purpose of Audit The purpose of our audit was to determine whether City officials adequately safeguarded … granting, revoking, modifying and monitoring access rights to the City’s network and financial system. The Council has … technology (IT) security policies and City officials do not have formal procedures to address disaster recovery, …
https://www.osc.ny.gov/local-government/audits/city/2017/12/01/city-watertown-information-technology-2017m-184Cleveland Hill Union Free School District – Financial Management (2017M-235)
… with the statutory limit and develop a plan to use excess funds in a manner that benefits District residents. Transfer any excess reserve funds to unrestricted fund balance (where allowed by law) or …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/cleveland-hill-union-free-school-district-financial-management-2017m-235Apalachin Fire District – Oversight of Financial Operations (2013M-25)
… Purpose of Audit The purpose of our audit was to assess the oversight of the District’s financial operations for the period January …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/10/apalachin-fire-district-oversight-financial-operations-2013m-25Village of Northville – Joint Youth Activity Program (2016M-339)
… Key Recommendations Review bank statements in conjunction with a review of the bank reconciliations to ensure a proper …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/12/09/village-northville-joint-youth-activity-program-2016m-339Additional Service Credit for Unused, Unpaid Sick Leave – State Police Plan
… 341(j) of the Retirement and Social Security Law (RSSL), you may receive service credit for your unused, unpaid sick leave at … cannot be used to: Qualify for vesting. For example, if you have four years and ten months of service credit and …
https://www.osc.ny.gov/retirement/publications/1518/additional-service-credit-unused-unpaid-sick-leave